Embossed Toilet Tissue Sheets from China

Single-ply embossed tissue sheets (basis weight ≤29 g/m²) for bathroom use, classified in HTS 4811.90.90.10 as surface-embossed tissue paper in rectangular sheets.

Duty Rate — China → United States

35%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)

Import Tips

Differentiate from interleaved packs in 4818.10; loose sheets stay in 4811 but confirm no sanitary packaging

Test embossing as 'surface-decorated' and maintain weight docs; avoid contamination claims

Declare absorbency treatments carefully to prevent chemical impregnation reclass to other 4811 subs